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Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums (77/799/EEC) (repealed)

EU Directive 1977/799 · Adopted 19 December 1977 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Council Directive

of 19 December 1977

concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums

(77/799/EEC) (repealed)

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Annotations to the whole text

Textual amendments

F1

Repealed by Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC.

Contents

  1. 1General provisions Repealed
  2. 2Exchange on request Repealed
  3. 3Automatic exchange of information Repealed
  4. 4Spontaneous exchange of information Repealed
  5. 5Time limit for forw arding information Repealed
  6. 6Collaboration by officials of the State concerned Repealed
  7. 7Provisions relating to secrecy Repealed
  8. 8Limits to exchange of information Repealed
  9. 8aNotification Repealed
  10. 8bSimultaneous controls Repealed
  11. 9Consultations Repealed
  12. 10Pooling of experience Repealed
  13. 11Applicability of wider-ranging provisions of assistance Repealed
  14. 12Final provisions Repealed
  15. 13Article 13 Repealed

1General provisionsF1

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2Exchange on requestF1

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3Automatic exchange of informationF1

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4Spontaneous exchange of informationF1

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5Time limit for forw arding informationF1

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6Collaboration by officials of the State concernedF1

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7Provisions relating to secrecyF1

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8Limits to exchange of informationF1

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8aNotificationF1

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8bSimultaneous controlsF1

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9ConsultationsF1

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10Pooling of experienceF1

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11Applicability of wider-ranging provisions of assistanceF1

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12Final provisionsF1

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13F1

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